W. Va. Code R. § 110-3B-7

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-3B-7 - Review By County Commission

7.1. Pursuant to W. Va. Code '7-1-5, county commissions have the duty to:

Review and equalize the assessments made by the assessors; to inspect and review the lists of property, both real and personal, made up by the assessor and his deputies for taxable purposes. . . .

7.2. A county commission is authorized by W. Va. Code '7-1-2 to hold special sessions "whenever the public interest may require it." Whenever the Tax Commissioner shall order the county assessor or the county commission to correct the valuation of property pursuant to W. Va. Code '18-9A-11(g), the county commission shall hold a special session to perform their duties in compliance with the order of the Tax Commissioner.

7.3. The clerk of the county commission shall publish notice of the time, place and general purpose of the special session of the county commission meeting as a Class I-0 legal advertisement in compliance with the provisions of W. Va. Code '53-3-1 et seq., and the publication area shall be the county. The expense of publication shall be paid out of the county treasury.

7.4. The county commission shall meet in special session for the purpose of reviewing the revised assessment made by the assessor or the Tax Commissioner. The county commission shall correct all errors with respect to classification and taxability of property resulting from a clerical error, or a mistake occasioned by an unintentional or inadvertent act as distinguished from a mistake growing out of negligence or the exercise of poor judgment, and they shall cause to be done whatever is necessary to make the valuation comply with the provisions of West Virginia Code Chapter 11 and W. Va. Code '18-9A-11.

7.5. Should the county commission fail or refuse to meet in special session to review the revised assessment, the Tax Commissioner shall notify the taxpayers of their rights under W. Va. Code '11-3-27 by publishing as a Class II-0 legal advertisement in compliance with the provisions of W. Va. Code '59-3-1 et seq., and the publication area shall be the county.

7.6. No assessment shall be increased over and above the revised assessments without giving the property owner at least five (5) days' notice, in writing and signed by the president of the commission, of the intention to make such increase. Service shall be sufficient if made upon the property owner, or upon his agent or attorney in person, of if sent by registered mail to such property owner, his agent or attorney, at their respective last known place of abode. If the taxpayer, his agent or attorney, is not found and have no known place of abode, then notice shall be published as a Class I-0 legal advertisement in compliance with the provisions of W. Va. Code '59-3-1 et seq., and the publication area shall be the county. The publication date shall be at least five (5) days prior to final action making the increase.

7.7. When it is desired to increase the entire valuation in any one district by a general increase, notice shall be given by publication thereof as a Class I-0 legal advertisement in compliance with the provisions of W. Va. Code '59-3-1 et seq., and the publication area for such publication shall be the county. The date of the last publication shall be at least five (5) days prior to final action making the increase in valuation. When an increase is made, the same valuation shall not again be changed unless notice is again given as provided in this section.

7.8. After the county commission completes the review of the property books, a majority of the commission shall sign a statement that it is the completed assessment of the county for the year, and that the assessment complies with the provisions of Chapter 11 of the West Virginia Code and W. Va. Code '18-9A-11. If the county commission should refuse to sign the statement for any reason, the Tax Commissioner or a person he designates shall, pursuant to W. Va. Code '18-9A-11, perform any act required of the county commission by Chapter 11 of the West Virginia Code. The property books shall then be delivered to the assessor for extension of the levies, or if the levies have already been extended based on the revised assessments, the property books shall then be delivered to the sheriff.

W. Va. Code R. § 110-3B-7